{"id":25095,"date":"2024-11-07T16:48:54","date_gmt":"2024-11-07T14:48:54","guid":{"rendered":"https:\/\/kmp.ua\/?p=25095"},"modified":"2024-11-12T09:49:49","modified_gmt":"2024-11-12T07:49:49","slug":"the-multilateral-competent-authority-agreement-on-the-exchange-of-country-by-country-reports-has-entered-into-force-for-ukraine","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/exclusive\/the-multilateral-competent-authority-agreement-on-the-exchange-of-country-by-country-reports-has-entered-into-force-for-ukraine\/","title":{"rendered":"The Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports has entered into force for Ukraine: Implications for participants of MNE groups in Ukraine"},"content":{"rendered":"<p>On July 04, 2024, the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports entered into force for Ukraine. Ukraine will automatically exchange CbC reports with other jurisdictions, who are signatories to the MCAA CbC. Also, certain categories of taxpayers-residents of Ukraine being members of MNE groups are obliged in view of the entry into force of the MCAA CbC to submit a CbC Report to the State Tax Service of Ukraine.<\/p>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/uk\/analytics\/exclusive\/the-multilateral-competent-authority-agreement-on-the-exchange-of-country-by-country-reports-has-entered-into-force-for-ukraine\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>04.07.2024 \u0440. \u0411\u0430\u0433\u0430\u0442\u043e\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u044f \u0443\u0433\u043e\u0434\u0430 \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u043f\u0440\u043e \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u0438\u0439 \u043e\u0431\u043c\u0456\u043d \u0437\u0432\u0456\u0442\u0430\u043c\u0438 \u0432 \u0440\u043e\u0437\u0440\u0456\u0437\u0456 \u043a\u0440\u0430\u0457\u043d (Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports) (\u0434\u0430\u043b\u0456 \u2013 \u0423\u0433\u043e\u0434\u0430) \u043d\u0430\u0431\u0440\u0430\u043b\u0430 \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u0434\u043b\u044f \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u0439 \u043f\u0435\u0440\u0435\u043a\u043b\u0430\u0434 \u0423\u0433\u043e\u0434\u0438 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e \u0440\u043e\u0437\u043c\u0456\u0449\u0435\u043d\u043e \u043d\u0430 \u0432\u0435\u0431-\u043f\u043e\u0440\u0442\u0430\u043b\u0456 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0457 \u0420\u0430\u0434\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u04381. \u0417\u0433\u0456\u0434\u043d\u043e \u0437 \u043f\u043e\u0448\u0443\u043a\u043e\u0432\u0438\u043a\u043e\u043c \u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0441\u043f\u0456\u0432\u0440\u043e\u0431\u0456\u0442\u043d\u0438\u0446\u0442\u0432\u0430 \u0442\u0430 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0441\u0442\u0430\u043d\u043e\u043c \u043d\u0430 29.10.2024 \u0440. \u0430\u043a\u0442\u0438\u0432\u043e\u0432\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u0438\u0439 [&hellip;]<\/p>\n","protected":false},"author":1055,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[89,94],"class_list":["post-25095","post","type-post","status-publish","format-standard","hentry","category-exclusive","tag-transfertne-tsinoutvorennya","tag-podatky"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25095"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/1055"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=25095"}],"version-history":[{"count":6,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25095\/revisions"}],"predecessor-version":[{"id":25211,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25095\/revisions\/25211"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=25095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=25095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=25095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}